A bill to amend the Internal Revenue Code of 1954 to provide that Federal employment tax provisions shall not apply to certain individuals.

Amends the Internal Revenue Code to provide that a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them shall not be treated, for Federal employment tax purposes, as the employer of such sitters (and such sitters shall not be treated as employees of such person) if such person does not pay the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis.

States that for purposes of this Act the term "sitters" means individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled.